MG0402200宁_论我国银行风险导向的内部审计.doc

摘 要 加人世贸组织后,按照WTO协议,我国如期开放金融、审计等服务市场创新银行内部审计理念,借鉴先进的国际银行经验,按照国际惯例开展内部审计保证和咨询服务,增加银行价值,不仅是商业银行完善公司治理的要求,也是提升内部审计国际竞争力的要求。以商业银行为研究对象,由于商业银行内控机制失效所导致的银行工作人员工作失职、违规操作、有章不循，甚至违法犯罪与企业合谋骗取银行资产的现象时有发生产生上述现象的根源在于商业银行法人治理结构的失衡、权力监督的失控而作为内部监督重要力量的银行内部审计部门职能相对弱化，组织结构缺乏独立性，是导致权力失去制约的重要因素　 China has opened its financial and auditing market according to WTO agreement. Transformation of bank internal audit, reference to advanced international banks, development of internal audit and providing consulting service in accordance with international convention and increase of bank value are not only the requirements of commercial bank for management improvement, but also the requirements of upgrading the international competence of internal audit. According to the ‘New Capital Accord’, China state-owned commercial banks have reformed the internal audit system, set up the elementary independent and vertical internal audit organization and formed the general audit strength. However, the methods of risk-focused internal control are immature. Now the increasing uncertainty of market economy in economical system reform reveals the management risks in commercial banks. Inefficiency in internal control of commercial banks and unsound feedback mechanism enlarge the management risks.Internal audit has prominent advantages in risk awareness and internal control because of its special position and deep understanding in bank operation. On one hand, it’s urgent for banks to add more risk consideration in internal control. That means transformation from traditional post-evaluation of internal control and other management to pre-evaluation of possible risks which may influence the bank objective and strategy. On the other hand, as a result of risk management’s kernel position in management, the focus of bank internal control has changed from internal control to risk management in order to create profit. Further more, bank internal audit must become a value-added activity to turn around the opinions th